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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:

1. 銷售部門經理希望將組織的淨利潤率提高 7%（從前一年的 43% 增加到本年度的 50%）。根據下表提供的信息，本年度的目標銷售額是多少？

A) 24,500,000 美元
B) 20,000,000 美元
C) 30,000,000 美元
D) 35.200.000 美元

2. 組織的董事會特別關注將組織定位為行業領導者並擊敗競爭對手。下列哪一項策略最符合董事會的重點？

A) 增加新產品研發投資。
B) 將組織的製造轉移到另一個國家。
C) 剝離產品線預期獲利能力為負。
D) 增加策略事業部門的多樣性。

3. 關於智慧型裝置遠端擦除的使用，下列哪一項是正確的？

A) 必要時可以恢復預設設定並鎖定加密資料。
B) 可以擦除透過雲端運算備份的數據
C) 如果需要，它可以刪除備份到桌面的資料以提供完整的保護。
D) 它可以擦除和重新格式化安全數位 (SD) 卡。

4. 一個組織生產產品 X 和 Y。
用於生產這兩種產品的材料限制為 500 公斤

（公斤）每月。所有其他資源都是無限的，並且其成本是固定的。各產品的詳細資料如下，為了實現利潤最大化，組織每月應生產多少產品 Y？
10 美元 13 美元
2公斤
70 單位
6公斤
120 單位

A) 70 單位
B) 50 單位
C) 60 單位
D) 1:20 單位

5. 下列哪一項最能解釋為什麼組織會簽訂資本租賃合約？

A) 改善組織的營運自由現金流
B) 提高從債權人借入額外資金的能力
C) 在租賃期間結束時以低於公平市價的價格收購資產
D) 減少組織營運產生的自由現金流

Solutions: